&\multicolumn{4}{c}{All} \\
            &\multicolumn{1}{c}{30 Days}&\multicolumn{1}{c}{60 Days}&\multicolumn{1}{c}{90 Days}&\multicolumn{1}{c}{120 Days}\\
\hline
\raisebox{-2.3mm}[0mm][0mm]{$\hat{\beta}$}&       0.026***&       0.028** &       0.028** &       0.029** \\
            &     (0.010)   &     (0.011)   &     (0.012)   &     (0.012)   \\
\it{p-value}&     [0.009]   &     [0.013]   &     [0.020]   &     [0.020]   \\
\it{h}      &       0.024   &       0.022   &       0.022   &       0.022   \\
Obs.        &      46,912   &      46,912   &      46,912   &      46,912   \\
\hline \\[-3mm]&\multicolumn{4}{c}{E-Procurement} \\
            &\multicolumn{1}{c}{30 Days}&\multicolumn{1}{c}{60 Days}&\multicolumn{1}{c}{90 Days}&\multicolumn{1}{c}{120 Days}\\
\hline
\raisebox{-2.3mm}[0mm][0mm]{$\hat{\beta}$}&       0.054***&       0.070***&       0.072***&       0.073***\\
            &     (0.018)   &     (0.022)   &     (0.023)   &     (0.024)   \\
\it{p-value}&     [0.003]   &     [0.001]   &     [0.001]   &     [0.002]   \\
\it{h}      &       0.025   &       0.022   &       0.023   &       0.024   \\
Obs.        &      21,350   &      21,350   &      21,350   &      21,350   \\
